The concept of ecosystem services (ES) has only just begun to be applied in the Arctic, and to an even lesser extent to marine mammals, such as whales. This chapter develops an ES cascade model and related ES co-production processes as they apply to whale resources in the Arctic. The result is a new conceptual model demonstrating the interconnectedness of social-ecological processes involving natural and human capital that enhance human wellbeing through the co-creation of whale ES. An ES cascade model is presented for whale ES, which connects the five linked stages of such ES production: the biophysical structure, functions, ecosystem services, the benefits to human wellbeing, and associated values. They are further expanded to include the co-production processes of whale ES as well as its main stages, inputs, and flows. These processes are illustrated using examples from ARCPATH case studies of coastal communities dependent on whale resources: Húsavík in Iceland, Andenes in Norway, and Ilulissat / Disko Bay in Greenland. The chapter aims to improve the understanding of the human dimensions of ES and the underlying processes that enable Arctic coastal communities to benefit from whales. It provides a starting point for further analysis of possible research and management approaches regarding whale resources in the Arctic.